### Flora Sdn Bhd

Store Ledger Card (FIFO)

Date Receipt Issued Balance
Quantity Unit price Amount Quantity Unit price Amount Quantity Unit price Amount

Dec-01 Opening balance 400 8 3200

200 9 1800
6 300 8 2400 100 8 800
200 9 1800
12 200 10 2000 100 8 800
200 9 1800
200 10 2000
19 200 11 2200 100 8 800
200 9 1800
200 10 2000
200 11 2200
25 100 8 800 60 10 600
200 9 1800 200 11 2200
140 10 1400
27

Date Receipt Issued Balance

Quantity Unit price Amount Quantity Unit price Amount Quantity Unit price Amount

Opening balance
 Store Ledger Card (FIFO)
Date Details Receipt Issued Balance
Quantity Unit price Amount Quantity Unit price Amount Quantity Unit price

Jan-01 Opening stock 300 15.5

200 16
10 150 15 2250 300 15.5
200 16
150 15
18 200 15.5 3100 100 15.5
200 16
150 15
25 100 15.5 1550 150 16
50 16 800 150 15
28 300 16 4800 150 16
150 15
300 16
31 30 16 480 120 16
(stock loss) 150 15
300 16

SINAR ASU

Store Ledger Card (FIFO)

Date Details Receipt Issued Balance
Quantity Unit price Amount Quantity Unit price Amount Quantity Unit price

Jan-01 Opening stock 2000 170

3 600 170 102 000 1400 170
5 1500 160 240 000 1400 170
1500 160
12 2000 150 300 000 1400 170
1500 160
2000 150
20 1200 170 204 000 200 170
1500 160
2000 150
23 800 170 136 000 200 170
1500 160
 2000 150
800 170
25 1100 130 143 000 200 170
1500 160
2000 150
800 170
1100 130
28 200 170 34 000 700 150
1500 160 240 000 800 170
1300 150 195 000 1100 130
30 100 150 15 000 600 150
(stock loss) 800 170
1100 130

closing stock 2500

Balance
Amount

4650
3200
4650
3200
2250
1550
3200
2250
2400
2250
2400
2250
4800
1920
2250
4800

Balance
Amount

340 000
238 000
238 000
240 000
238 000
240 000
300 000
34 000
240 000
300 000
34 000
240 000
300 00
136 000
34 000
240 000
300 000
136 000
143 000
105 000
136 000
143 000
90 000
136 000
143 000

369 000